The Sanding Department of Cullumber Furniture Company has the following production and manufacturing cost data for March 2022 , the first month of operation. Production: 7,420 units completed and transferred out; 3,180 units in ending work in process are 100% complete as to materials and 20% complete as to conversion costs. Manufacturing costs: Materials $33 , 920 ; labor $22 , 260 ; and overhead $38 , 160 . Prepare a production cost report. (Round unit costs to 2 decimal places, e.g. 2.25 and other answers to 0 decimal places, e.g. 125.) Units accounted for Completed and Transferred out Work in process, March 31 Total units Costs Unit costs Total Costs Equivalent units Unit costs \begin{tabular}{c} Materials Conversion \\ Costs \\ \hline \end{tabular} Unit costs Cost Reconciliation Schedule Costs to be accounted for Work in process, March 1 Started into production Total costs Costs accounted for Completed and transferred out Work in process, March 31 Materials Conversion costs Total costs .

1. The Sanding Department of Cullumber Furniture Company has the following production and
manufacturing cost data for March 2022 , the first month of operation. Production: 7,420 units
completed and transferred out; 3,180 units in ending work in process are 100% complete as to
materials and 20% complete as to conversion costs. Manufacturing costs: Materials $33 , 920 ;
labor $22 , 260 ; and overhead $38 , 160 . Prepare a production cost report. (Round unit costs to
2 decimal places, e.g. 2.25 and other answers to 0 decimal places, e.g. 125.) Units accounted for
Completed and Transferred out Work in process, March 31 Total units Costs Unit costs Total
Costs Equivalent units Unit costs begin{tabular}{c} Materials Conversion Costs hline
end{tabular} Unit costs Cost Reconciliation Schedule Costs to be accounted for Work in
process, March 1 Started into production Total costs Costs accounted for Completed and
transferred out Work in process, March 31 Materials Conversion costs Total costs